Results 31 to 40 of about 33,132 (298)
Tax planning, corporate governance and firm value [PDF]
, 2012 Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
core +1 more source
Map of the tax gap in corporate income tax [PDF]
, 2018 Map of the tax gap in corporate income tax In highly developed countries, the programs of measuring tax gap have been successfully implemented since the seventies of XX century.
Jankowski, Jakub
core +2 more sources
VAT Gap Dependence and Fiscal Administration Measures
Naše Gospodarstvo, 2018 The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration.
Lešnik Tomaž +2 more
doaj +1 more source
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [PDF]
پژوهشهای تجربی حسابداری, 2018 This research investigates the effect of agency costs on tax gap with structural equation modeling approach. To do this, the information has been collected from audited financial statements of firms listed in Tehran stock exchange for a seven-year period
reza jamei, hojjat raman
doaj +1 more source
New Statistical and Econometric Approaches to the Modeling of Budget Policy on the Example of Tax Revenues and Information Management [PDF]
Journal of Information Technology Management, 2021 The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling.
Sergii Zakharin +4 more
doaj +1 more source
Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap
South African Journal of Economic and Management Sciences, 2019 Background: Tax evasion is one of the factors impeding tax revenue mobilisation. Although there are efforts to reduce non-compliance, the extent and nature thereof remain fairly unknown in many developing countries, including South Africa.
Chengetai Dare +2 more
doaj +1 more source
Board Independence and the Relation between Ownership Structure and the Tax Gap [PDF]
پژوهشهای تجربی حسابداری, 2018 This study is aimed to investigate the effect of the board of director's independence on the relation between ownership structure and the tax gap. The sample includes 62 firms listed in Tehran Stock Exchange during the period from 2007-2013.
mehdi heidari +2 more
doaj +1 more source
PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy.
I. Tiutiunyk, O. Mazurenko
doaj +1 more source
Spatial Dynamic Modelling of Tax Gap: the Case of Italy
European Spatial Research and Policy, 2018 This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over
Alfonso Carfora +2 more
doaj +1 more source
Tax avoidance: the aspect of value added tax
Entrepreneurship and Sustainability Issues, 2020 Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy.
Egidijus Bikas, Greta Bagdonaitė
doaj +1 more source